PRINTER'S NO. 28
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
48
Session of
2015
INTRODUCED BY GREENLEAF, BREWSTER, TEPLITZ, FONTANA, SCARNATI,
SCHWANK, VULAKOVICH, BOSCOLA, FOLMER, TARTAGLIONE, HUGHES,
ALLOWAY, STEFANO AND RAFFERTY, JANUARY 14, 2015
REFERRED TO FINANCE, JANUARY 14, 2015
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," in personal income tax, further providing for
special tax provisions for poverty and for returns and
liability.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 304 of the act of March 4, 1971 (P.L.6,
No.2), known as the Tax Reform Code of 1971, is amended by
adding a subsection to read:
Section 304. Special Tax Provisions for Poverty.--* * *
(e) (1) A taxpayer who is 65 years of age or older and who
would otherwise qualify for one hundred per cent tax forgiveness
under subsection (d)(1) in a taxable year, shall not be required
to file a tax return under this article for that taxable year.
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(2) A taxpayer and a taxpayer's spouse who are 65 years of
age or older and who would otherwise qualify for one hundred per
cent tax forgiveness under subsection (d)(1) in a taxable year,
shall not be required to file a tax return under this article
for that taxable year.
Section 2. Section 330(a) of the act, amended March 26, 1991
(P.L.5, No.3), is amended to read:
Section 330. Returns and Liability.--(a) On or before the
date when the taxpayer's Federal income tax return is due or
would be due if the taxpayer were required to file a Federal
income tax return, under the Internal Revenue Code of 1954, a
tax return under this article shall be made and filed by or for
every taxpayer having income for the taxable year, except as
otherwise provided for under section 304(e).
* * *
Section 3. This act shall apply to taxable years beginning
after December 31, 2015.
Section 4. This act shall take effect immediately.
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